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Abstrak :
Permasalahan dalam penelitian ini adalah bagaimanakah peran Setjen DPR-RI dalam memberikan dukungan keahlian untuk penguatan fungsi legislasi DPR-RI Periode Tahun 2004-2009, apakah struktur dan sistem Setjen DPR-RI mendukung fungsi legisasi DPR-RI periode tahun 2004-2009 dan apakah kendala yang dihadapi oleh Setjen DPR dalam memberikan dukungan keahlian dalam bidang legislasi pada keanggotaan Dewan periode tahun 2004-2009. Hasil yang diharapkan dari penelitian ini adalah memperoleh gambaran secara menyeluruh mengenai peran Setjen DPR dalam memberikan dukungan keahlian untuk penguatan fungsi legislasi DPR periode tahun 2004-2009 Sebagai hasil penelitian dapat disimpulkan bahwa tugas dari Setjen DPR adalah menyelenggarakan dukungan keahlian, administratif dan teknis kepada DPR. Dukungan Setjen DPR RI di bidang Legislasi, yang merupakan salah satu fungsi utama Dewan belum dapat menghasilkan produk secara optimal. Hal ini tergambar dalam pelaksanaan tugas DPR RI periode 2004-2009 dari 122 RUU yang telah diselesaikan belum didukung sepenuhnya oleh Naskah Akademik maupun pendampingan dalam pembahasan RUU melalui rapat-rapat di Komisi/Pansus. Salah satu penyebabnya adalah masih terbatasnya sumber daya pendukung keahlian bidang legislasi. Struktur kelembagaan dan pengorganisasian Sekjen DPR masih menjiplak sistem kesekretariatan di departemen-departemen di lembaga eksekutif dan diatur dalam Peraturan Presiden, pengaturan fungsi legislasi dalam Tata Tertib DPR belum rinci dan sistematis terutama pengaturan mengenai pemberian dukungan Setjen DPR. Penulisan tesis ini menggunakan metode penelitian yuridis normatif yaitu penelitian yang dilakukan dengan cara meneliti data sekunder atau bahan pustaka dan pendekatan yang digunakan adalah pendekatan perundang-undangan (statue approach). ......Problems in this study is how the role of Secretary General of Parliament in providing expertise to support the strengthening of legislative function of Parliament 2004-2009 period, whether the structure and system of the Parliament Secretariat General support functions legislation Parliament in 2004-2009 period and whether the constraints faced by the Secretariat General of Parliament in support of expertise in the field of legislation on the membership of the period of 2004-2009. The expected outcome of this research is to obtain a thorough picture of the role of the Parliament Secretariat General in providing support expertise for strengthening the function of legislation the House the period of 2004-2009 as the research results can be concluded that the duty of the Secretary General of the House is organizing support expertise, administrative and technical support to the House. Support Secretary General House of Representatives in the field of legislation, which is one of the main functions of the Council have not been able to produce optimally. This is reflected in the implementation of the tasks the Parliament the 2004-2009 period from 122 bill that has been resolved yet fully supported by the Academic Paper and facilitation of the discussion of the bill through meetings at the Commission / committee. One reason is the limited resources of expertise supporting the field of legislation. Institutional structure and organization of the Secretary General of the DPR still plagiarizing secretarial system in the departments in the executive and regulated in Presidential Regulation, setting the legislative function in the Discipline of the House has not been particularly detailed and systematic arrangements for providing support to the Parliament Secretariat General. Writing this thesis using the method of juridical normative research is research done by examining secondary data or library materials and approach used is the approach to legislation (statue approach).

Abstrak :
[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukur berdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadap manajemen laba dengan peran status (lulusan universitas elit, tingkat gelar pendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemen laba diukur dengan menghitung abnormal akrual menggunakan model Kasznik (1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba. ......, The aim of this research is to examine the impact of financial expertise audit committee measured by audit committee experience in accounting, supervision, financial on earnings management with the role of status (elite university, degree education, and multiple directorship) as a moderating variable. This research use measurement discretionary accruals for earnings management with use model Kasznik (1999). The result of this research shows that audit commite financial expertise has no significant impact on earnings management. Audit committee status higher in management status also relatively no influence the impact of financial literacy audit committee and earnings management.]

Abstrak :
[ ABSTRAK
Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.

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ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]